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2009 (9) TMI 39 - BOMBAY HIGH COURTWho is the importer – held that - once the goods were freely importable, it is immaterial as to who first sought to import the goods as long as the goods were cleared according to law - Section 125 of the Act permits the authority to redeem the goods on payment of fine either to the owner or the persons in possession - In the instant case, the very fact that the goods were redeemed by the three persons, who filed the Bills of Entry, would by itself warrant the conclusion that those three persons claimed right in the goods. Even otherwise, those three persons can be said to be the other persons and therefore the Assessing Officer was right in permitting the said three persons to pay the redemption fine and release the goods.
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